990 ez c 2025

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Types of 501(c)(3) Organizations. 501(c)(3) organizations may take one of three primary structures: public charities, private foundations, and private operating foundations.
Form 1023-EZ is used to apply for recognition as a tax-exempt organization under Section 501(c)(3). Applicants can learn more about the requirements, benefits, limitations and expectations of tax-exempt organizations by accessing the online courses at the IRS Small to mid-size tax-exempt organization workshop.
In general, you can expect the IRS to review your IRS Form 1023-EZ in approximately 1-3 months. If you havent heard from the IRS within 90 days of submission, you may contact them proactively by calling 877-829-5500.
Form 990-EZ, the IRS form required for midsized tax-exempt organizations with annual gross receipts between $50,000 and $200,000. Form 990, the IRS form required for larger tax-exempt organizations with annual gross receipts over $200,000 or total assets over $500,000.
Form 990-EZ can be filed by organizations with gross receipts of less than $200,000 and total assets of less than $500,000 at the end of their tax year.

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Schedule C (Form 990) is used by: Section 501(c) organizations, and Section 527 organizations. These organizations must use Schedule C (Form 990) to furnish additional information on political campaign activities or lobbying activities, as those terms are defined later for the various parts of this schedule.
The user fee for Form 1023 is $600. The user fee for Form 1023-EZ is $275. The user fees must be paid through Pay.gov when the application is filed.
That means they must: Anticipate less than $50,000 in annual gross receipts each year for the first 3 years, and. Have already had less than $50,000 in annual gross receipts for all 3 prior years (if any), and. Have total assets valued at under $250,000.

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